https://www.taxtmi.com/caselaws?id=168957 The Kerala Tax on Luxuries Act, 1976 treats "luxury provided in a hotel" as a broad composite concept covering accommodation and other amenities or services provided to hotel customers, subject only to express statutory exclusions. The taxable value is based on the total charges recovered, so optional services need not be intrinsic to the room or uniformly attached to every stay. Services arranged by the hotel for customers, even outside the hotel premises and even if separately charged, are not excluded merely on that basis. Charges for ayurvedic treatment, laundry and boating arrangements are therefore includible in the taxable luxury provided in a hotel. en-us Wed, 21 Aug 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168957 The Kerala Tax on Luxuries Act, 1976 treats "luxury provided in a hotel" as a broad composite concept covering accommodation and other amenities or services provided to hotel customers, subject only to express statutory exclusions. The taxable value is based on the total charges recovered, so optional services need not be intrinsic to the room or uniformly attached to every stay. Services arranged by the hotel for customers, even outside the hotel premises and even if separately charged, are not excluded merely on that basis. Charges for ayurvedic treatment, laundry and boating arrangements are therefore includible in the taxable luxury provided in a hotel. Case-Laws VAT and Sales Tax Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168957